Duty Reimbursement Scheme
If a trader has moved ‘at risk’ goods into Northern Ireland, they may be able to reclaim duty paid.
The Duty Reimbursement Scheme allows traders to reclaim duty that they have paid on ‘at risk’ goods, or they can apply for a remission of import duty that has been deferred.
If they are not resident or established in the UK, they must get an agent or representative established in the UK to submit the claim on their behalf.
Traders can (click the link) Apply to claim a repayment or remission of import duty on ‘at risk’ goods brought into Northern Ireland – GOV.UK (www.gov.uk). They can make a claim for goods brought into Northern Ireland from 1 January 2021 onwards, and they will need to show that the goods were not sold or used in the EU.